Accounting and Business Law Seminars and Workshops

The accounting and business law faculty publish in top research publications, and organize and present at seminars, conferences, and workshops. Workshops are at 11 a.m., Rafik B. Hariri Building, unless otherwise indicated.

Upcoming Events

Fall 2019 Schedule

August 30
Edwige Cheynel
Rady School of Management – University of California San Diego
How Uncertain Is the Market About Manager’s Reporting Objectives? Evidence from Structural Estimation

October 4
Jasmijn Bol
A.B. Freeman School of Business – Tulane University
A Holistic Framework for Effective Management Control Systems

October 11
Ilia Dichev
Goizueta School of Business – Emory University
The Volatility of Stock Investor Returns

October 18
Dan Wangerin
Wisconsin School of Business – University of Wisconsin – Madison
Differences in the Value Relevance of Identifiable Intangible Assets Acquired in Business Combinations

October 23
Pingyang Gao
Booth School of Business – University of Chicago
Accounting Information, Renegotiation, and Debt Contracts

October 25
Rachel Hayes
David Eccles School of Business – University of Utah
Personal Bankruptcy Costs, Union Bargaining Power, and Capital Structure

November 1
Michal Matejka
W.P. Carey School of Business – Arizona State University
Subjective Evaluation, Performance Targets, and Incentives

November 8
Ranjani Krishnan
Broad College of Business – Michigan State University
Regulatory Intervention and Quality Improvements– Evidence from the Hospital Industry

December 6
Franco Wong
Rotman School of Management – University of Toronto

December 13
Robert Knechel
Fisher School of Accounting – University of Florida


Spring 2020 Schedule


January 7
Syrena Shirley
Smeal College of Business – Penn State

April 17
Scott Liao
Rotman School of Management – University of Toronto

April 24
Russell Lundholm
Sauder School of Business – University of British Columbia

May 1
Charlie Wasley
Simon Business School – University of Rochester


Past Events

Spring 2019 Schedule

February 8
Musa Subasi 
University of Maryland – College Park
Street Earnings Activation Delay

February 15
Xanthi Gkougkousi
U.S. Securities and Exchange Commission
Dark Trading Volume at Earnings Announcements

March 22
Clare Wang
Tippie College of Business, University of Iowa
The Impact of Earnings Season on Election Day (co-authored with Austin Moss at the University of Iowa)

March 29
Peter Kroos
University of Amsterdam
The Relation between Customized and Uniform Targets: Using Forward-Looking- and Peer Performance Information to Enhance Target Achievement

April 5
Daniel Aobdia
Kellogg School of Management at Northwestern University
Public Audit Oversight and the Originate-to-Distribute Model

April 12
Xiumin Martin
Olin Business School – Washington University in St. Louis
Carrot or Stick? Evidence from a Pair of Natural Field Experiments Testing Lender Information Sharing Hypotheses


Fall 2018 Schedule

September 14
Delphine Samuels
MIT
The role of credit rating changes on opacity in the municipal bond market

September 28
James Naughton
Northwestern University
The Economic Consequences of Corporate Credit Rating Errors

October 5
Thomas Ruchti
Carnegie Mellon University
Entry in Local Audit Markets

November 16
Shivaram Rajgopal
Columbia University
Indexing CEO Equity Compensation to Firm’s Cost of Equity Capital

December 7
Allen Huang
Hong Kong University of Science and Technology 
An Unintended Benefit of the Risk Factor Mandate of 2005


Spring 2018 Schedule

January 26
Wayne Landsman

University of North Carolina
The Value of Lending to Bellwether Firms by Institutional Investors

February 9
Ted Christensen
University of Georgia
Non-GAAP Earnings for Contracting and Financial Disclosure

February 16
James Potepa

George Washington University
Discontinued Operations: Earnings Management, Value Relevance, and the Role of ASU 2014-08

March 16
Justin Hopkins

University of Virginia
Career Concerns for Revealing Misreporting

May 4
Tatiana Sandino

Harvard University
Compensation Consultants and the Level, Composition and Complexity of CEO Pay

Fall 2017 schedule

September 8, 2017
Henock Louis
Penn State University
http://php.smeal.psu.edu/smeal/dirbio/displayBio.php?t_user_id=hul4
The effects of the extant clauses limiting auditor liability on audit fees, auditor conservatism, and overall reporting quality (new window)

September 15
Ed Maydew
University of North Carolina
http://www.kenan-flagler.unc.edu/faculty/directory/accounting/edward-maydew
U.S. Firms on Foreign (tax) Holidays (new window)

September 22
Jake Thomas
Yale University
http://som.yale.edu/jacob-thomas
Conditional conservatism: the case of goodwill impairments under-SFAS 142

October 2
Thomas Bourveau
Hong Kong University of Science and Technology
http://www.bm.ust.hk/acct/staff/actb.html (new window)
Naughty Firms, Noisy Disclosure: The Effects of Cartel Enforcement on Corporate Disclosure (new window)

October 27
Mark Bradshaw
Boston College
http://www.bc.edu/schools/csom/faculty/bios/bradshaw.html
Soft Information in the Financial Press and Analysts’ Recommendation Revisions (new window)

October 30, 2 p.m.
Jordan Schoenfeld

University of Utah
https://faculty.utah.edu/u6001086-Jordan_M._Schoenfeld/research/index.hml (new window)
Economic Policy Uncertainty and Information Asymmetry

November 3, 1:30 p.m. – cancelled
Greg Miller
University of Michigan
https://michiganross.umich.edu/faculty-research/faculty/greg-miller

November 10
Roby Lehavy
University of Michigan
https://michiganross.umich.edu/faculty-research/faculty/reuven-lehavy
The Tone of Management Forward-Looking Statements and Asymmetric Cost Behavior

December 5, 2:30 p.m.
Sterling Huang

Singapore Management University
https://accountancy.smu.edu.sg/faculty/profile/107036/Sterling-HUANG
Controllability of Risk and the Design of Incentive-Compensation Contracts (new window)


Spring 2017 Schedule

January 13, 2017
Bjorn Jorgensen

London School of Economics
http://www.lse.ac.uk/accounting/facultyAndStaff/profiles/Jorgensen.aspx
Market-wide Effects of Off-Balance Sheet Disclosures: Evidence from the Oil and Gas Industry (new window)

February 3
Sonja Rego

Indiana University
https://kelley.iu.edu/facultyglobal/directory/FacultyProfile.cfm?netID=sorego
Who Invests in Corporate Tax Avoiders? (new window)

February 10, 11:15 a.m.
MaryJane Rabier

McGill University
https://www.mcgill.ca/desautels/maryjane-rabier
When is goodwill an asset? An examination into the origin of goodwill (new window)

February 24, 2:45 p.m.
Dimitris Vrettos

Southern Methodist University
http://www.smu.edu/Cox/Departments/FacultyDirectory/VrettosDimitris
The Incentive Effect of Relative Performance Evaluation on Early Option Exercise Behavior (new window)

March 2 (Thursday), 11:15 a.m., Room 570
Eric Weisbrod

University of Miami
http://bus.miami.edu/faculty-and-research/faculty-directory/accounting/weisbrod/index.html
Stockholders’ Reference-Dependent Preferences and the Market Reaction to Financial Disclosures (new window)

March 10, 2 p.m.
Urooj Khan

Columbia Business School
http://www8.gsb.columbia.edu/cbs-directory/detail/uk2117
Co-Migration and the Benefits of Relationships in Bank Lending (new window)

March 17, 11:15 a.m.
Xiaoli Tian

Ohio State University
https://fisher.osu.edu/people/tian.241
Is the Market Grossed Out by Gross-ups? An Investigation of Firms that Pay Their CEOs’ Taxes (new window)

April 28, 9:30 a.m., Room 155
Joanna Wu

University of Rochester
http://www.simon.rochester.edu/faculty-and-research/faculty-directory/faculty-profile/index.aspx?Username=joanna.wu
Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Actuarial Gains and Losses (new window)


Fall 2016 Schedule

September 9, 2016
Eva Labro

University of North Carolina
http://www.kenan-flagler.unc.edu/en/faculty/directory/accounting/eva-labro
Updating Accounting Systems: Long-Run Evidence from the Health Care Sector (new window)

September 16
Sudarshan Jayaraman

University of Rochester
http://www.simon.rochester.edu/faculty-and-research/faculty-directory/faculty-profile/index.aspx?Username=sudarshan.jayaraman
Does counter-cyclical provisioning mitigate bank lending contractions? Evidence from supply shocks

October 14
Jenny Zha Giedt

The George Washington University
http://www.jennyzha.com/
Economic Consequences of Announcing Strategic Alternatives (new window)

October 24, 10:30 a.m.
Qiang Cheng

Singapore Management University
http://www.smu.edu.sg/faculty/profile/76075/CHENG-Qiang
CEO contractual protection and debt contracting (new window)

November 4, 1:50 p.m.
Hanna Lee
University of Maryland
http://www.rhsmith.umd.edu/directory/hanna-lee
Can Managers be Wrong and Still be Right? An Examination of the Predictive Information in Management Forecast Errors (new window)

November 10
Bob Libby
Cornell University
http://www.johnson.cornell.edu/Faculty-And-Research/Profile?id=rl54
PCAOB Guidance and Audits of Fair Values for Level 2 Investments (new window)

November 18
Susie Wang
Visiting Assistant Professor, University of Michigan
https://michiganross.umich.edu/faculty-research/faculty/susie-wang
Is Secured Lending Secure? Evidence from Small Businesses (new window)

November 30
Haifeng You

Hong Kong University of Science and Technology
http://www.bm.ust.hk/acct/staff/achy.html
Agency Conflicts and Accounting Conservatism: Evidence from Exogenous Shocks to Analyst Coverage (new window)

December 2, new time: 2 p.m.
Rick Mergenthaler

University of Iowa
http://tippie.uiowa.edu/people/profile/profile.aspx?id=353604


Spring 2016 Schedule

January 15, 2016
Shelley Li
Harvard Business School
http://www.hbs.edu/faculty/Pages/print-profile.aspx?facId=566347

January 29
Mozaffar Khan

Visiting Associate Professor, Harvard Business School
http://www.hbs.edu/faculty/Pages/profile.aspx?facId=760412

April 8
Christopher Armstrong

Wharton Business School
https://accounting.wharton.upenn.edu/profile/399/

April 15
Sharon Katz

Columbia University
http://www8.gsb.columbia.edu/cbs-directory/detail/sk2280

May 6
Sarah McVay

University of Washington
http://foster.uw.edu/faculty-research/directory/sarah-mcvay/
The Changing Implications of Research and Development Expenditures for Future Profitability (new window)